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# 10/9/2013

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1

Bahamas
International
Institute of
Learning

Aleshia Cooper

2 | Page

## Wednesday 09 October 2013

I- Cover page..................................................
III- Class and Student characteristic ................................................................
IV- Introduction ................................................................................................................
V- Lesson Content ............................................................................................................
VI- Learner and lesson characteristics section

................

VII-

VIII-

## IX- Adaptive and assistive Technology section ..................

X- Student Assessment ....................................................................................................
XI- Technology Integration Challenges section .............................................
XII-

Excel

and

Access

Student/

Teacher

Application

Activities........................................................................................................................

XIII-

Bibliography ....................................................................................................

Dr. A. Neely

Aleshia Cooper

3 | Page

## CLASS AND STUDENT CHARACTERISTICS

CLASS/LEARNERS DESCRIPTION:
Subject: Accounting

## Topic: Basic Accounting

Duration: 60 Minutes

Class Size: 25

Lesson #: 5

## How to define accounting, explain the purpose of the accounting

system, and apply each step of the accounting.

Demonstrate

critical

thinking,

problem

solving,

and

decision

making skills.
Identify and explain the three forms of business ownership.
List

the

characteristics,

and

of

## RECOGNITION OF EXCEPTIONAL LEARNERS:

Behavioral /emotional disturbance student.

OBJECTIVES:
Students will list and identify characteristics of the
three basic accounting equation elements.
Demonstrate

an

understanding

of

the

fundamental

accounting equation.

Dr. A. Neely

Aleshia Cooper

4 | Page

## Classify accounts as assets, liabilities, or owners

equity.
Students will apply the theory of debit and credit to
the

accounting

transaction,

and

equation,
show

how

define
and

why

accounts

are

MATERIALS:
Computer,
Access,

PowerPoint
Student

presentation,

Outline,

Online

Handouts,

Vocabulary

Internet

Activities,

Dr. A. Neely

Aleshia Cooper

5 | Page

INTRODUCTION:

First

lets

start

of

by

stating

what

is

accounting?

assets

over

time.

Accounting

provides

information

## financial position of a business or company.

financial

records

statements

containing

results

of

of

the

They

the

Accountants create

transactions,

assets,

liabilities,
maintain

and
and

and

prepare
operating

audit

these

the

income

statement,

balance

sheet,

and

statement

of

cash

flows.
In

todays

importance

of

techniques

used.

lesson

plan

accounting,
Students

students

and

will

also

learn

the

learn
basic

financial

steps

the
and

statements

## prepared for the transactions of the past fiscal year, how to

read the transactions and communicate the results with the owner
or

manager

to

help

them

make

good

decision. All

students will turn in their chapter outline and play the various
online

games

for

students

to

review

vocabulary

words.

Once

online

vocabulary

activities,

they

will

complete

the

online

chapter quiz.

Dr. A. Neely

Aleshia Cooper

6 | Page

## Wednesday 09 October 2013

LESSON CONTENT:

Students

will

develop

skills

beginning

with

an

understanding of the basic elements and concepts of doubleentry accounting systems. Skills include understanding of
the accounting equation, analyzing business transactions,
entering
compiling

transactions

in

end-of-period

journals,
financial

posting

to

statements,

ledgers,
preparing

## closing entries, and managing cash.

The lesson plan is as follows:
Demonstrate

an

understanding

of

the

fundamental

accounting equation.
Understand

the

accounting

equation:

Assets

## Liabilities + Owners Equity

Explain

mathematically

why

the

accounting

equation

must be in balance.
Manipulate the accounting equation to find the missing
variable.
Changes That Affect Owner's Equity
Analyzing Transactions to Debit/Credit Parts

Dr. A. Neely

Aleshia Cooper

7 | Page

## TEACHERS USE OF TECHNOLOGY:

Time
12:15

12:20

Activity
Set up for lesson and Any
housekeeping matters.

12:2012:25
12:2512:35

Recapitulation on previous
lesson
Introduce the use of
Statement of Account. Each
Student will prepare a
Statement of Account based
on the Sales Invoice of
customers
Activity -Each Student
exchange the prepared
Statement of Account
Introduce the use of
Payment Voucher. Each
Student will prepare a
Payment Voucher based on
the Statement of Account.
The teacher will explain
mathematically why the
accounting equation must
be in balance
Activity- Each student
will prepare a Cheque
based on the Payment
Voucher. The cheque
counterfoil will be
updated. Each student will
exchange the cheque
prepared.

12:35

12:50
12:50
1:10

1:10
1:15

## Edu 301(A.n.)Technology in Education

Resources

PowerPoint Slides

PowerPoint Slides

PowerPoint Slides
Handout (Statement of
Account)

## Online Quiz, Handout

(Statement of Account)

PowerPoint Slides
Handouts (Payment Voucher, &
Cheque Counterfoil)

## Online Quiz , Handouts

(Payment Voucher, & Cheque
Counterfoil)

Dr. A. Neely

Aleshia Cooper

8 | Page

## Multiple intelligences: Linguistic and verbal

intelligence
Describing of the multiple intelligence being addressed:

Linguistic

intelligence

through language.

allows

people

to

communicate

## It is the ability to use language to express

spoken and written meanings, to read and write. People who are
strong in linguistic-verbal intelligence are able to use words
well,

both

when

writing

and

speaking.

These

individuals

are

## typically very good at writing stories, memorizing information

Indicates the technology to be used and how the student will go about completing the activity.

Exercises

to

strengthen

linguistic

intelligence

are:

discuss life, the universe and everything, learn new words every
day, use a computer to write, play vocabulary games and tests,
Cite references (at least one) which support the use of the technology for the particular
multiple intelligence.

Ms.

Cunningham

teacher-centered
Rights

Movement.

incorporates
activities
The

both

into

teacher-led

student-centered

her

unit

lecture

on
is

the
a

and
Civil

standard

## example of a teacher-centered activity. The lecture teaches

Edu 301(A.n.)Technology in Education

Dr. A. Neely

Aleshia Cooper

9 | Page

the

videotape

activity.

is

This

another
activity

example

of

incorporates

teacher-centered
Visual/Spatial

## Intelligence into how the unit is learned. It is important

to note that many activities, although designed to target a
particular

intelligence,

may

also

utilize

other

intelligences as well.

Dr. A. Neely

Aleshia Cooper

10 | P a g e

## Multiple intelligences: Logical-Mathematical

intelligence
Describing of the multiple intelligence being addressed:

## Logical-Mathematical intelligence involves the capacity to

work well with numbers, scientific processes, logic, or
reasoning.

## computer programmer, a mathematician, an engineer, and of

course, used every day by our children in school.

As

## adults, we use this intelligence to balance our checkbooks,

understand the latest scientific breakthrough, or, just for
fun, do logic problems or number puzzles.

Children strong

## in Logical-Mathematical intelligence think numerically, or

in terms of logical patterns and sequences.

These children

## like to explore patterns, categories and relationships

between concepts by actively manipulating their environment
and experimenting with things in an orderly way.

By

## adolescence, these children are often capable of highly

abstract forms of thinking and reasoning.
Indicates the technology to be used and how the student will go about completing the activity.

Exercises
are:

Working

to
with

strengthen

Logical-Mathematical

relationships

and

patterns,

intelligence
classifying,

Dr. A. Neely

Aleshia Cooper

and

explore

11 | P a g e

science

materials,

manipulative,

trips

to

the

## planetarium and science museum.

Cite references (at least one) which support the use of the technology for the particular
multiple intelligence.

## Ms. Cunningham incorporates timeline and map assignments,

because they are student-centered activities that are designed
to enhance students' Logical/Mathematical Intelligence, but they
also

delve

into

Visual/Spatial

Intelligence.

Students

must

collect and organize information for both the timeline and the
map therefore using their Logical/Mathematical intelligence. In
creating these items, students must think visually as well.

Dr. A. Neely

Aleshia Cooper

12 | P a g e

## The spatial intelligence manifests in a variety of ways.

Transforming mental images is a spatial skill that
engineers and designers depend on. When a hiker pauses with
map and compass, it is the spatial intelligence that
conceptualizes the path. Through the spatial sense, a
painter "feels" the tension, balance and composition of a
painting. Spatial ability is also "the more abstract
intelligence of a chess master, a battle commander, or a
theoretical physicist" (194), as well as the familiar
ability to recognize objects, faces, and details.
Indicates the technology to be used and how the student will go about completing the activity.

Exercises

to

strengthen

spatial

intelligence

are:

mind's

eye,

drawing

LEGOs,

video,

movies,

slides,

art,

## imagination games, mazes, puzzles, illustrated book, trips

to art museums. If you possess Visual-Spatial Intelligence,
you are also highly likely to be good at arts and crafts,
including

design

work.

You

may

have

an

aptitude

for

Dr. A. Neely

Aleshia Cooper

13 | P a g e

## create an image of a landscape from the information on a

map. You will probably find flowcharts and diagrams useful
ways

of

considering

information.

It

is

often

easy

to

## recognize someone with Visual Spatial Intelligence, as they

are

able

to

navigate

easily

and

visually

arrange

new

information.
Cite references (at least one) which support the use of the technology for the particular
multiple intelligence.

## Visual Spatial Intelligence is defined by Gardener (in

Frames of Mind) as the ability to perceive the visual
world

accurately,

to

perform

transformations

and

## modifications upon ones initial perceptions, and to be able

to re-create aspects of ones visual experience, even in
the

absence

of

relevant

physical

stimuli.

This

activity

## incorporates Visual/Spatial Intelligence into how the unit

is learned. It is important to note that many activities,
although designed to target a particular intelligence, may
also utilize other intelligences as well.

Dr. A. Neely

Aleshia Cooper

14 | P a g e

intelligence

## Movement Intelligence [MI], as our innate capacity to

polish the process of transforming intention into action.
MI

incorporates

conventional

kinesthetic

concepts

of

## flexibility, balance, alignment and strength, as well as

integration and endurance, but it is something more: it
recognizes the human organisms ability to organize itself
organically

elegantly

and

in

its

entirety,

with

## spontaneously coordinated harmony for optimal efficiency,

maximal efficacy, and pleasurable, sustainable living. Its
hallmark is an intrinsic sense of effortlessness that comes
from

having

feedback.

and

In

neuroplastcity,

heeding

line
MI

well-calibrated

with
recognizes

the
that

latest

sensory-motor
research

overcoming

on

physical

## limitations and dysfunctions is as much a matter of working

with the software of the brain as with the hardware of
the body.
Indicates the technology to be used and how the student will go about completing the activity.

Dr. A. Neely

Aleshia Cooper

15 | P a g e

Exercises
Touching,

to

moving,

strengthen
knowledge

spatial
through

intelligence
bodily

are:

sensations,

## processing. Role-play, drama, things to build, movement,

sports and physical games, tactile experiences, hands-on
learning. The popularity of video games is due to the total
engagement of the player and skillful physical response to
the challenges. Games such as "Pong" and "Breakout" were
among the first to demonstrate the appeal of this kind of
technology.

Later,

"Tetris"

was

designed

by

Alexey

## Pajitnov, a Russian mathematician, researcher in artificial

intelligence, and member of the USSR Academy of Sciences;
it is now published in Apple software. It demands fast
decision-making and hand-eye coordination, along with quick
testing

of

hypotheses.

Undoubtedly,

it

is

these

action-

## packed challenges which engage students who might otherwise

be bored in conventional math classes even though they call
for the same kind of spatial and logical thinking.
Cite references (at least one) which support the use of the technology for the
particular multiple intelligence.

Ms.

Cunningham

is

able

to

promote

awareness

of

her

## students' Bodily-Kinesthetic intelligence. By showing videos of

popular dances from the time period, or inviting an expert from
the community to talk about the social aspects of dance, Ms.
Cunningham might incorporate a teacher-centered activity. Having

Dr. A. Neely

Aleshia Cooper

16 | P a g e

## students learn and perform dances is a student-centered way of

teaching
plays

through
that

intelligence,
intelligences.

Bodily-Kinesthetic

students
as

well

Class

prepare
as

intelligence.

involve

Interpersonal

discussions

provide

The

short

Bodily-Kinesthetic

and
an

Verbal/Linguistic
opportunity

for

## students to exercise both areas of their personal intelligences,

as well as to reinforce the subject matter.

Dr. A. Neely

Aleshia Cooper

17 | P a g e

## Multiple intelligences: Intrapersonal

intelligence
Describing of the multiple intelligence being addressed:

Intrapersonal

Intelligence

is

defined

as

having

the

having

accurate

limitations,
ability

to

knowledge

moods,
act

of

ones

anxieties,

on

the

dreams,

desires,

basis

of

goals,

and

strengths,

motivations. The

self-knowledge,

creating

## environments, guiding behavior, and making decisions based on an

accurate

picture

intelligence
molds,

and

of

know
they

themselves.

oneself.

themselves
make

They

People
well.

decisions

possess

that
They

based

strong

have

intrapersonal

arent

on

what

sense

of

forced
is

into

right

for

identity

and

purpose.

Indicates the technology to be used and how the student will go about completing the activity.

Exercises
Working
projects,

to

alone,
Secret

strengthen

having

intrapersonal

space,

places,

time

reflecting,
alone,

intelligence
doing

self-paced

are:

self-paced
projects,

choices. There are many ways that technology can be used in the
classroom to enhance interpersonal skills. For example, students

Dr. A. Neely

Aleshia Cooper

18 | P a g e

They

can

then

observe

their

facial

expressions

and

body

wish

to

communicate.

Groups

of

students

can

discuss

their

## observations of each other, understanding that they should begin

and end with a positive observation and that criticism is only
to be offered in a constructive manner. Interpersonal skills can
be enhanced through small technology groups in the classroom, as
well

as

through

computer

networking

with

students

in

other

increasing

frequency

of

teleconferencing

through

satellite

## transmission. The face-to-face contact with children who can see

and hear each other via technology is a highly motivating way to
develop communication skills as students in different parts of
the

country

or

the

world

join

together

in

problem-solving

## environmental, economical, or political issues.

Cite references (at least one) which support the use of the technology for the
particular multiple intelligence.

Ms.

Cunningham

is

able

to

promote

awareness

of

her

## students' Bodily-Kinesthetic intelligence. By showing videos of

popular dances from the time period, or inviting an expert from
the community to talk about the social aspects of dance, Ms.
Cunningham might incorporate a teacher-centered activity. Having

Dr. A. Neely

Aleshia Cooper

19 | P a g e

## students learn and perform dances is a student-centered way of

teaching
plays

through
that

intelligence,
intelligences.

Bodily-Kinesthetic

students
as

well

Class

prepare
as

intelligence.

involve

Interpersonal

discussions

provide

The

short

Bodily-Kinesthetic

and
an

Verbal/Linguistic
opportunity

for

## students to exercise both areas of their personal intelligences,

as well as to reinforce the subject matter.

Dr. A. Neely

Aleshia Cooper

20 | P a g e

Wii

## ne of the best ways to promote positive behavior with

students is to provide tangible rewards. Although video
games do not seem to provide educational value at first
they can be a great tool for students with behavior
issues. This Wii game consists of questions and puzzles
that

challenge

players

to

think,

analyze,

memorize,

compute, and identify. I can break students down into groups and
have them compete against one another.

IPod
use an IPod to provide the students with calm and
relaxing music. Music can lower the stress level of
a student who is having a rough day and it is an
easy

way

problems.

to
Use

be
it

proactive
for

the

students

discipline
learning

## accounts with music and I create an audio tour. It also help

me install Portable Notes on the iPod, making it easy to

Dr. A. Neely

Aleshia Cooper

21 | P a g e

## Wednesday 09 October 2013

review class notes and study guides even if the students our
away from the computer.

Brain pop
he

videos

can

make

difficult

ideas

easier

to

## understand. This website is designed to capture

student interest by making the lessons fun and
interactive.
each

following

from

step
the

in

solving

equality

of

simple

numbers

equation

asserted

at

as
the

## previous step, starting from the assumption that the original

equation has a solution.

## Point Sheet Using Excel

hese charts help students track their progress
toward specific goals and encourage students to

## monitor their own behavior. It can also include specific goals

for each student such as finishing assigned work or having
positive interactions with others. I issue points at the end
of

each

subject

based

on

the

students'

performance.

Point

sheets are a great way for students to keep track of their own

Dr. A. Neely

Aleshia Cooper

22 | P a g e

## daily goals as well as for teachers to collect data for each

subject or class period.

Dr. A. Neely

Aleshia Cooper

23 | P a g e

## Wednesday 09 October 2013

STUDENT ASSESSMENT

## "Would you tell me, please, which way I ought to go from

here?" "That depends a good deal on where you want to get to,"
said the Cat. "I don't much care where" said Alice. "Then it
doesn't matter which way you go," said the Cat.
Lewis Carroll, Alice's Adventures in Wonderland
In

designing

the

assessment,

considered

two

competing

## objectives: 1. The need to make the assessment relevant to the

goals of chapter 1 of an accounting text and 2. Relating the
module
truth

to
in

computational
accounting

liabilities

literacy.

is

that

owner's

Of

assets

equity.

course,
must

the

at

student

all
who

fundamental
times

equal

successfully

## completes the module will have entered transactions that prove

this formula. All of learning objectives we've exemplified are
measurable in that they point to a clear assessment that can
easily check whether students have mastered that skill
The students should be encouraged to identify, develop,
and

explore

constraint

or

wide

range

influence

by

of
the

possible

responses

facilitators

without

preconceptions.

has

been

necessary

completed
in

the

is

final

useful

stage

to

technique.
ensure

Assessment

that

the

is

student

Dr. A. Neely

Aleshia Cooper

24 | P a g e

## critically evaluates their responses and communicates them in a

convincing manner.
Although everyone is capable of creativity, the novelty
and effectiveness of their solutions will be determined by a
number of factors that can be influenced by those who educate.
(Allam 2008; Cunliffe 2008). One of the fundamental tenets of
teaching

is

that

student

assessment

and

learning

objectives

## should be aligned. The focus of the assessment activities and

tools has a particularly profound effect as it influences the
way

an

individual

thinks

and

their

motivation

to

engage

in

Dr. A. Neely

## TECHNOLOGY INTEGRATION CHALLENGES

List
face

five

when

(5)

challenges

attempting

to

you

might

effectively

integrate technology.
1. Availability of
Technology Hardware:
Our public schools are
a mixed bag when it
comes to what type of
computers and other
technology devices are
available to the
classroom teacher.
There is also the
question of how many
computers will be
available for teacher
needs.
2. Availability of
Technical Assistance:
Rare is the school
district that has
enough technical
resource specialists

to assist teachers at
the building level,
let alone in the
individual classroom.
3. Software Applications:
25
There really are an
unbelievably large
number of software
applications available
to the classroom
is that they all
require some time to
master their use and
format of operation.
4. Time to Integrate
Technology into
Teaching: Even if you
have the hardware,
trouble shooting
skills, and knowledge
of how to use the
software, it still
takes time and
experience to
effectively integrate
the technology into

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Aleshia Cooper

26 | P a g e

## 5. Current poor quality

of web pages: Poor
design, maintenance,
and pedagogy in web
sites makes the
Internet less
effective for
education than it
could be.
State

how

you

might

## overcome each challenge.

1. Make sure you learn a
variety of different
technology tools,
prepare yourself for
the possibility that
you will have to
group children on
computers and learn
other strategies for
making the most of
the fewest available
computers. There is a
whole set of
instructional
activities for the
one computer
Edu 301(A.n.)Technology in Education

## classroom, and you

may want to learn
some of them.
2. Future classroom
teachers need to
familiarize
themselves with
simple troubleshooting technology
connect peripheral
software packages are
but a few of the many
simple little skills
you can master in
order to help
yourself keep the
technology tools
going in your
classroom.
3. . Some good advice is
to select a few
multi-use packages
and master them well.
Surprisingly, they
all start to look
alike when you get

Dr. A. Neely

Aleshia Cooper

27 | P a g e

## the fundamentals for

a few mastered. Make
sure you have a
specific use for the
application in mind
before you start
learning how it
works. People
generally learn
computer applications
more quickly and
completely when they
have a specific
purpose in mind.
4. While you are
developing the skills
associated with
becoming a good
teacher, bring your
technology
integration skills
right along. When you
are learning how to
plan for effective
teaching, build the
technology into those
plans right then. A
yearly planning

## calendar might just

as well be developed
as a computer
written in a 3 ring
binder.
5. People need to take
publishing on the
internet more
seriously. Teachers
can begin to instill
this attitude in
their students right
now.

Dr. A. Neely

Aleshia Cooper

28 | P a g e

Dr. A. Neely

## Excel Teacher Application Activities

Topic

Identifying accounts

Sheet

## Multiple step income

statements

Cash flow

Topic Instruction

Take
each
of
these 29
accounts and place them in the
correct cell, middle column. To
each account has been entered.
Some accounts have more than
one word.
Select
the
tutorial
Initial. You will find the
balance sheet formatted on the
left. Columns are setup for two
companies.
At
the
bottom
certain items of key data are
copied or computed as you enter
data. They represent critical
measures of financial position
or solvency. Some data has
following
data
in
the
appropriate cells:
Once the data is entered
into the proper cell on the
statement, a set of ratios are
calculated below. They are the
cost compliment, gross margin
rate, operating income or loss
to sales, and return on sales.
These
percentages
allow
for
comparison with prior years and
other companies.
You will see a listing of
various accounts. On the right
are
beginning
and
ending
balances for some of them. To
assist you, some numbers have
been entered.

Retained earnings
in

the
cells,
they
are

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Aleshia Cooper

30 | P a g e

Closing entries

## immediately displayed in the

retained
earnings
statement
below.
You
must
enter
the
correct the correct titles in
the correct order. The first
one has been done, retained
earnings beginning. Enter the
others in their order. If done
correctly,
a
response
of
"Correct" will appear; if not,
"Not correct" will appear.
To
the
right
there
are
columns for "debit to" and
"credit to"
for the accounts.
In the appropriate cell, write
increase or decrease for each
account. If done properly, the
will be "correct"; if not done
correctly, the response will be
"not correct". This is to show
how debits and credits increase
or decrease accounts.
The tutorial titled
Initial has all the categories
of a balance sheet ( on the
left ). You will enter two sets
of data, the current year and
the previous year. As you do
this, the increase or decrease
from the previous year will be
calculated to include amount
and %. Some data has already
been entered.
For each of these a journal
entry was required to record
the transaction and a posting
was required to record the
amounts in their accounts and
calculate account balances.
The tutorial titled
Initial has the four categories
of closing entries in the first
column on the left. Given the
following accounts and
balances, record the revenues

Dr. A. Neely

Aleshia Cooper

31 | P a g e

## and expense accounts and

balances in the correct cells.
Write-in the revenue, expense,
and income summary account in
the first column
An overview of all statements

Once
the
changes
to
accounts have been calculated,
they are summarized in the
Cash Flow. There are three
sections
to
this
statement,
Operating to show the flow of
cash from selling and expense
operations. Investing to show
the flow of cash from buying
and selling long term assets.
Financing to show the flow of
cash
from
stock
and
debt
transactions, as well as the

## Access Teacher Application Activities

Topic
Working with tables

## Edu 301(A.n.)Technology in Education

Topic Instruction

## The first part of this

assignment
requires
you
to
explore the existing tables
by
performing
the
following
to
existing
tables,
(2)
reviewing the design of tables
and
fields,
and
(3)
Relationships
between
tables
must
be
understood
and
established before a system can
create a form or report that
draws on data from two or more
tables
Open
the
query
Web
Products. Display the query.
Compare the information in the
display with the data in the

Dr. A. Neely

Aleshia Cooper

32 | P a g e

## Wednesday 09 October 2013

Inventory table.
Working with Forms

## Review the design of the

inventory form. Be sure to read
thoroughly, section IV.A in the

## Review the Order Customer

form.
the
following
questions regarding the design
of the Order Customer form as
shown

Dr. A. Neely

Aleshia Cooper

33 | P a g e

## Wednesday 09 October 2013

Bibliography
Bellamy, B., & Baker, C. (2005). Classroom Application. Retrieved
from

Multiple

Intelligences:

http://epltt.coe.uga.edu/index.php?title=Multiple_Intelligences_
and_Learning_Styles
Allam,
student

C.,

2008,

learning

Creative

issues

of

activity

and

implementation,

its

impact

on

Innovations

in

creativity,

Innovations

in

Education

and

Teaching

## International 45, 309

Cherry,

K.

(n.d.).

Retrieved

Gardner's
from

Theory

of

Multiple

Intelligences.

Linguistic-Verbal

Intelligence:

-intell_3.htm
Multiple

Intelligences,"

Working

Paper:

http://www.longleaf.net/ggrow/7In/Musical.html
Giles,

E.,

Pitre,

S.,

Womack,

S.

(2003).

Multiple

perspectives on

Dr. A. Neely

Aleshia Cooper

34 | P a g e

Dr. A. Neely